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In this book, Jayne Godfrey and Keryn Chalmers explore the intricacies of the globalisation of accounting standards - arguably one of the most significant business developments of the wider globalisation process during the past two decades. They examine the key issues and implications of this harmonization of accounting standards from the perspectives of a diverse range of worldwide stakeholders. "Globalisation of Accounting Standards" shows that globalisation approaches differ significantly because countries seek to maintain varying degrees of sovereignty over their regulations. International differences in economic, political, legal, religious and social characteristics also affect globali...
The seventh edition of Birt's Accounting textbook is designed for the core accounting unit in a business or commerce degree. Many students who plan to major in soft-side disciplines such as marketing or human resource management need a clear and accessible text that emphasises the relevance of accounting to business. The Accounting interactive e-text features a range of instructional media content designed to provide students with an engaging learning experience. This includes practitioner videos from Ernst & Young, animated work problems and questions with immediate feedback. Birt’s unique resource can also form the basis of a blended learning solution for lecturers.
This groundbreaking book examines the role that water accounting can play in resolving economic, environmental and social issues. One of the most pressing global issues of the 21st century is the scarcity of water to ensure economic, environmental and social sustainability. In addressing the issue through policy and management, access to high quality information is critically important. But water scarcity has many implications, and it is possible that different reporting approaches, generally called water accounting systems, can be appropriate to addressing them. In this key book, international experts respond to the question: what role can water accounting play in resolving economic, social and environmental issues at individual, organizational, industry, national and international levels? They explore how various forms of water accounting are utilized and the issues that they address. Academics and postgraduate students interested in water scarcity and accounting will find this book invaluable. Policymakers in all areas relating to water as well as environmentalists, water industry managers and water lawyers will find plenty of important insights in this essential resource.
A benchmark Financial Accounting text over the past 30 years, Hoggett's Financial Accounting has been refreshed in this twelfth edition. A must-have for students who want to succeed in their unit and leave with a rich foundation of technical knowledge for their future study and accounting career, the text focuses on accounting from the perspective of a financial statement preparer. With two versions being published, Hoggett's Financial Accounting can be used for either the typical one-semester course, or Hoggett's Accounting (with six additional introductory management accounting chapters) can extend to two-semesters. The eBook edition of Financial Accounting, 12th Edition features a range of instructional media content designed to provide students with an interactive and engaging learning experience. This unique resource can also form the basis of a blended learning solution for lecturers.
A benchmark Accounting text over the past 30 years, Hoggett's Accounting has been refreshed in this twelfth edition. A must-have for students who want to succeed in their unit and leave with a rich foundation of technical knowledge for their future study and accounting career, the text focuses on accounting from the perspective of a financial statement preparer. With two versions being published, Hoggett's Financial Accounting can be used for either the typical one-semester course, or Hoggett's Accounting, with 6 additional introductory management accounting chapters, can extend to two-semesters. The eBook edition of Accounting, 12th Edition features a range of instructional media content designed to provide students with an interactive and engaging learning experience. This unique resource can also form the basis of a blended learning solution for lecturers.
These papers capture the pluralist phenomenon of two of the largest immigrant-receiving countries of all time. Within this 200+ page volume, then, is to be found a truly informative mass of data (complete with graphs, tables and statistics) and learned analyses pertaining to the twin-focus of its title which will serve as a valuable tool of reference and reflection by all who have an interest in the subject. Ramnik Shah, Immigration, Asylum and Nationality Law This timely book examines the immense surges in immigration since the mid-1990s in Australia and the United States, two of the world s most important settler-receiving countries. Australia s shift to a points-based, skills-oriented sys...
The war on terror and ongoing terrorist attacks around the world have generated a growing body of literature on national and international measures to counteract terrorist activity. This detailed study investigates an aspect of contemporary counter-terrorism that has been largely overlooked; the impact of these measures on the continued viability of the democratic state. Democratic nations are now facing an unprecedented challenge to respond to global terrorism without simultaneously overturning fundamental human and political rights. The book addresses the critical question of whether, in the context of the war on terror , the national security imperative has compromised the democratic state. This book draws together academics, public policy practitioners, politicians and journalists to discuss policies introduced by democratic governments which threaten the nature of the democratic state. It will be of great interest to graduate and undergraduate students in politics, public policy, international relations, criminology and terrorism and counter-terrorism studies.
This is an insightful collection by leading thinkers in both regulation and nanotechnology. It confronts new technological challenges with fresh regulatory insight. John Braithwaite, Australian National University Our growing ability to manufacture materials at the atomic scale will change our lives for the better, and tomorrow s nano-economy will outperform today s information age. Or so its proponents claim. Others maintain that a future dominated by commercial incentives risks a toxicological nightmare to rival the sorry global story of asbestos. This important volume is a timely contribution to increasing international calls to regulate nanotechnologies. By investigating the ways in whic...
The book presents arguments that are critical of the Basel II Accord, particularly the advanced measurement approach to operational risk. It is argued that the advanced measurement approach is not viable in terms of costs and benefits and is likely to distract financial institutions from the real task of managing operational risk.
Immigration and Nation Building examines a dilemma shared by Israel and Australia with many other countries: they are nations of immigrants, but continued immigration introduces fractures and inequalities that could undermine the sense of nationhood. Systematic comparisons across many dimensions help the reader to view each country s experience from a new perspective. The analyses here provide a solid basis for addressing the underlying policy questions: Whose Israel? Whose Australia? John R. Logan, Brown University, US This book provides a comprehensive perspective on the role of immigration in nation building. It does so not only through the demographic change that migration brought about,...